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BBS ASSOCIATES, INC. v. COMMISSIONER

Docket No. 6843-77R.

74 T.C. 1118 (1980)

BBS ASSOCIATES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 26, 1980.

Attorney(s) appearing for the Case

William H. Powderly III, John F. LeBlond, John K. Barry, and Hollis T. Hurd, for the petitioner.

Marc. A. Feller, for the respondent.

OPINION

GOFFE, Judge:

Petitioner has instituted this action pursuant to section 7476(a)(2)(A), I.R.C. 1954,1 for a declaratory judgment that the BBS Associates, Inc., Profit Sharing Plan & Trust (hereinafter the plan) is a qualified plan under section 401(a). The issue presented is whether section 8.01 of the plan as amended satisfies the requirements of subparagraphs (A)...

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